A simple closed form solution to the problem of heat transfer through the bed of a regenerator has not previously been available in the Literature. In the present work, analytical solutions to two different cases, namely with and without the inclusion of conductive terms are reported. The solution is applicable to both heating and cooling periods. The model is validated by comparison with the better known Hausen＇s theory and Hegg＇s experimental data. The comparison shows that the present model is in good agreement with the experimental data and the predictions are more accurate than using Hausen＇s theory.